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Journal : Jurnal Ekonomika

Analisis Kinerja Organisasi Sektor Publik Dengan Metode Balanced Scorecard (Studi Kasus Pada Dinas Komunikasi Dan Informatika Provinsi Sumatera Utara) Pratiwi, Anggun; Nurwani, Nurwani
JURNAL EKONOMIKA Volume 13, Nomor 02, Juni 2022
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jek.v14i01.2523

Abstract

This study aims to analyze the performance of the Department of Communication and Information of North Sumatra Province as a public sector organization with a balanced scorecard approach. Performance is measured through four balanced scorecard perspectives, namely: financial perspective, internal business process perspective, growth and learning perspective, and customer/society perspective. The type of research used is descriptive qualitative research with data collection techniques through observation, interviews, questionnaires, and documentation. The results of this study indicate that performance appraisal from a financial perspective is economical with an average budget realization achievement of 86.60% in the past 3 years, which means it is effective and efficient, on the other hand, budget information is still not transparent. Performance appraisal from the community's perspective is considered good, the community is satisfied with relevant and updated information services. Performance appraisal according to the perspective of internal business processes is classified as efficient and good in providing services measured through several indicators. Performance appraisal based on learning and growth perspective is considered good considering the welfare of its employees as measured by several indicators.Keywords: Performance, Public Sector Organizations, Balanced Scorecard
PENGARUH CURRENT RATIO DAN RECEIVABLE TURNOVER TERHADAP RETURN ON ASSET PADA PT. UNILEVER INDONESIA TBK Pratiwi, Anggun; Dalimunthe, Ahmad Amin; Syafina, Laylan
JURNAL EKONOMIKA Volume 15, Nomor 01, Januari 2024
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jek.v0i0.3671

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio dan Receivable Turnover terhadap Return On Asset pada PT. Unilever Indonesia Tbk. Data yang digunakan dalam penelitian ialah data sekunder yang didapat dari situs resmi Bursa Efek Indonesia. Pendekatan penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Teknik pengambilan sampel penelitian adalah sampling jenuh dengan menggunakan metode analisis data uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Berdasarkan hasil uji t, secara parsial variabel Current Ratio diperoleh hasil tidak berpengaruh terhadap Return On Asset dengan t hitung 1,914 dan t tabel 2,045 (1,914 2,045) dan nilai signifikansi 0,066 0,05. Dan hasil uji t secara parsial variabel Receivable Turnover diperoleh berpengaruh terhadap Return On Asset dengan t hitung 13,766 dan t tabel 2,045 (13,766 2,045) dan nilai signifikansi 0,001 0,05. Berdasarkan hasil uji F diperoleh Current Ratio dan Receivable Turnover secara bersama-sama (simultan) memiliki pengaruh signifikan terhadap Return On Asset dengan nilai F hitung sebesar 118,303 dan f tabel 3,32 (118,303 3,32) dan tingkat signifikan 0,001 yang berarti memiliki peranan penting dalam meningkatkan laba pada PT. Unilever Indonesia Tbk.